Maris Corp., an American heavy equipment company, recently bought JPY 1.150 billion (USD 100 million at today's exchange rate) worth of supplies, on credit, from Sumitomo, a Japanese company. Sumitomo is giving Maris 90 days to settle this account. For this transaction, which of the Maris's account is involved? Account payable in JPY Account receivable in JPY Account payable in USD Account receivable in USD